of the decedent, or held in trust for a decedent, which shall be liable to the said tax, such tax shall be paid to the treasurer of the proper county on the transfer thereof; otherwise, the corporation permitting such transfer shall become liable to pay such tax; provided that such corporation had actual or constructed knowledge before such transfer that said stocks or loans are liable to said tax.

Section 15. When the value of an inheritance, devise, bequest, or other interest subject to the payment of said tax is uncertain, the District Court in which the probate proceedings are pending, or the judge thereof on his own motion, or on the application of any interested party shall appoint some competent person as appraiser, as often as, and whenever occasion may require, whose duty it shall be forthwith to give such notice, by registered mail, to all persons known to have or claim any interest in such property, and to such persons as the Court may direct, of the time and place at which he will appraise such property, and at such time and place to appraise the same, and to make the report thereof, in writing, to said Court, together with such other facts in relation thereto, as said Court may by order require, to be filed with the Clerk of such Court; and from this report the said Court, shall by order, forthwith assess and fix the market value of all inheritances, devises, bequests, or other interests, and the tax to which the same is liable, and shall immediately cause notice thereof to be given, by registered mail, to all persons known to be interested therein; and the value of every future or contingent, or limited estate, income, or interest, shall for the purpose of this Act, be determined by the rule, method, and standards of mortality, and of values that are set forth in the actuaries' Combined experience tables of mortality for ascertaining the values of policies of life insurance and annuities, and for the determination of the liabilities of life insurance companies, save that the rate of interest to be assessed in computing the present value of all future interest and contingencies shall be at seven per cent., per annum; and the value of such future, or contingent, or limited estate, income, or interest,shall be determined in the usual manner upon the facts contained in such report, and shall be certified to the Court, which said certificate shall be made by some one known to the Court to be familiar with the method of procedure by which such future values are determined by life insurance and other companies, and his certificate, verified by oath shail be prima facie evidence that the method of computation adopted therein is correct.

The said appraiser shall be paid by the county treasurer out of any funds that he may have in his hands on account of said tax, and the certificate of the Court, at the rate of five dollars per day for every day actually and necessarily employed in said appraisement, together with the actual and necessary traveling expenses, a sworn statement of which must be filed with the Clerk of the District Court in which the probate proceedings are pending. The person designated by the Court or judge thereof, to make the computations, in this Section required, shall receive such compensation as the Court or judge thereof shall deem reasonable and just.

Section 16. Any appraiser appointed by virtue of this Act, who shall take any fee or reward from an executor, administrator, trustee, legatee, next of kin, or heir of any decedent or from any other person liable to pay said tax, or his or their attorney, or any other person, or any portion thereof, shall be guilty of a misdemeanor, and upon conviction thereof, shall be fined not less than One Hundred Dollars nor more than Five Hundred Dollars, or imprisonment in the county jail ninety days, or both such fine and imprisonment, and in addition thereto, the court shall dismiss him from such service. The District Courts shall have concurrent jurisdiction with the justices of the peace courts for all violations of the law mentioned in this Section.

Section 17. The District Court of the county in which is situate the real property of the decedent, who was not a resident of this State, or in the county in which the decedent was a resident at the time of his death, shall have jurisdiction to hear and determine all questions in relation to the tax arising under the provisions of this Act, and the Court first acquiring jurisdiction hereunder shall retain the same to the exclusion of every other.

Section 18. If it shall appear to the District Court, or Judge thereof, that any tax accruing under this Act has not been paid according to law, the Court or Judge shall issue a citation, citing the person known to own any interest or part of the property liable to the tax to appear before the Court, on a day certain, not more than ten weeks from the date of said citation, and show cause why said tax should not be paid. The service of such citation and the time, manner, and proof thereof, and the hearing and determination thereof, and the enforcement of the determination or decree shall conform to the provisions of Chapter XII, of Title XII of the Code of Civil Procedure; and the Clerk of the Court, shall upon the request of the county attorney or county treasurer furnish without fee, one

or more transcripts of such decree, and the same shall be docketed and filed in the office of the County Clerk and Recorder of any county in the State, and in the office of the Clerk of the District Court of any county in the State, in the same manner and with the same effect as provided by Section 1197 of the said Code of Civil Procedure for filing transcript of judgment, or of an original docket.

Section 19. In all cases where any estate, real, personal or mixed, shall be subject to the direct or collateral inheritance tax imposed by this Act, and no administration is taken on the estate of the person who died seized and possessed thereof, within ninety days after the death of said person, the Clerk of the District Court of the County in which administration should be granted, or taken out, shall issue a citation for the parties entitled to administration, to show cause wherefore they do not administer; Provided, however, that when any real estate shall be subject to said tax and no administration has been taken out on the estate of the person who died seized thereof, the District Court of the County where said real estate shall be situate, may on the application of any one interested in said. real estate, or of the county or State Treasurer appoint an appraiser to value the same, as provided in this Act, and the amount of the tax which may be found due on said property shall be paid to the county treasurer and disposed of the same as other taxes provided for in this Act.

Section 20. Whenever the treasurer of any county shall reason to believe that any tax is due and unpaid under this Act, after the refusal or neglect of the persons interested in the property liable to said tax, to pay the same, he shall notify the county attorney of the proper county, in writing of such failure to pay such tax, and the county attorney so notified, if there is probable cause to believe a tax is due and unpaid, shall prosecute the proceedings in the District Court of the proper county as provided in Sections 18 and 19 of this Act for the enforcement and collection of such tax. Any county attorney or his partner or any one connected with him by blood or marriage who shall act as attorney, either directly or indirectly, for any estate, heir, devisee, legatee, administrator, executor or other person that is, or who may be liable, or might become liable for the payment of the direct or collateral inheritance tax provided for in this Act, shall be guilty of a misdemeanor and punished accordingly, and shall forfeit his office.

Section 21. The Clerk of the District Court shall, every three months, make a statement in writing, to the county treasurer, of the property from

which, or the party from which, he has reason to believe, or knows, a tax under this Act, is due and unpaid.

Section 22. Whenever the District Court of any County or the Judge thereof shall certify that there is probable cause for issuing a citation, and takng the proceedings specified in Section 18 of this Act, to the State Auditor, the State Auditor shall allow said claim, and shall draw his warrant on the State Treasurer in favor of the county treasurer of the county wherein said proceedings were taken or had for all expenses incurred for services of said citation, and his other lawful expenses that have not otherwise been paid; provided that if it shall appear to the District Court that the party to whom the citation is issued was wilfully endeavoring to evade the terms and provisions of this Act, and the payment of the tax hereunder, the costs of said proceeding shall be taxed to him and execution shall issue therefor in the same manner as on judgments in the District Court.

Section 23. The Clerk of the District Court of each county shall keep a book in which he shall enter the value of inheritances, devises, bequests, and other interests subject to the payment of said tax, and the tax assessed thereon, and the amounts of any receipts for the payments thereon filed with him, which book shall be kept by him as public records.

Section 24. The treasurer of each county shall collect all taxes that may be due and payable under this Act, and he shall pay to the State sixty per cent. thereof, and the State Treasurer shall give him a receipt therefor. The county treasurer shall make a report under oath to the State Auditor between the first and fifteenth days of December of each year of said tax so paid, stating for what estate paid, and in such form and containing such particulars as the Auditor may prescribe; and for all such taxes collected by him and not paid to the State Treasurer by the first day of June and January of each year he shall be liable upon his official bond.

Section 25. Any person or body politic, or corporate, shall, upon the payment of the sum of fifty cents, be entitled to a receipt from the county treasurer of any county, or a copy of the receipt at his option, that may have been given by said treasurer for the payment of any tax under this Act, which said receipt shall be countersigned by the Clerk of the District Court and the seal of the District Court attached thereto, and shall designate on what real property, if any, of which decedent may have died seized, said tax has been paid, and by whom paid, and whether or not it is in full of said tax, and the description of the property upon which said tax is paid; and the said receipt may be recorded in the office of the county

clerk and recorder of the county in which said property is situate, in a book to be kept by said clerk for such purpose, which shall be properly indexed and labeled "District and Collateral Tax."

Section 26. Sixty per cent. of the taxes levied and collected under this Act, shall be paid into the treasurer of this State for the use of the general fund, and forty per cent. thereof into the treasurer of the county for the use of the general school fund.

Section 27. All Acts and parts of Acts inconsistent with the provisions of this Act are hereby repealed, as far as they effect the provisions hereof.

Section 28. This Act shall apply to all estates remaining undistributed at the time this law shall take effect, and the tax shall be determined and collected as in other cases, and it shall take effect and be in force from and after its passage and approval by the Governor. Approved March 4, 1897.

HOUSE BILL NO. 116.

An Act to provide assistance to carry on the work of the State Land Office. To fix the salary of such assistants and to designate the fund from which the expenses of the State Land Office shall be paid.

Be it enacted by the Legislative Assembly of the State of Montana:

Section 1. That the State Board of Land Commissioners is hereby authorized to appoint as many persons, not exceeding three, as in their judgment may be needed in the work of selecting, appraising and re-appraising of State Lands and timber thereon.

Section 2. Such persons so appointed shall act as assistants to the State Land Agent, and shall engage actively in the field work of selecting and appraising State Lands and timber thereon. The State Board of Land Commissioners shall appoint such assistants and continue them in office during only such seasons of the year, as they can be actively engaged in field work. They shall draw pay only when engaged in such work and shall hold office at the pleasure of said Board.

Section 3. The State Board of Land Commissioners shall have power to appoint one clerk whose salary shall be Twelve Hundred ($1,200.00)